Accountants, auditors, managers, and others who are responsible for implementing, monitoring, evaluating, auditing and designing cost-effective internal controls for small and medium-sized entities, as well as larger entities with decentralized operations
This course provides practical guidance for applying the updated COSO Internal Control - Integrated Framework to small and medium-sized entities. Though internal control concepts apply to every entity, regardless of size, there is no "one size fits all" set of rules that can be applied to all entities. Internal control "best practices" are often based on large entity environments, and aren't necessarily relevant to small- and medium-sized entities. This CPE course will show you best practices for designing, implementing, monitoring, evaluating, and auditing cost-effective internal controls for small and medium-sized entities.
Course provided by AICPA
Delivery Method: Self Study
CPE Credit: Auditing
Program Level: Basic